摘要
根据税法的基本原则和我国现行的税收制度,C2C电子商务也同样适用于税收法律法规。虽然我国对B2B和B2C模式的税收征管已经有了一定的规范,但C2C模式税收的征管仍不完善。本文旨从可税性的概念着手,在了解当前C2C电子商务发展状况的基础上,从理论角度与实证角度探讨C2C电子商务的税收可行性和必要性。本文认为,征税可以促进C2C模式的可持续发展,应该对C2C电子商务进行征税,具体方法可通过第三方支付平台完成代扣代缴。
According to the basic principle of tax law and the current tax system in China, the tax law and regulations also apply to the C2C e-commerce. Although there are some specifications on the taxation and administration of B2B and B2C modes in China, the taxation and administration of C2C mode are not perfect. Starting from the concept of taxability and the current development of C2C e-commerce, the paper makes a theoretical and empirical study of the feasibility and necessity of C2C e-commerce taxation. It thinks that taxation can promote the sustainable development of C2C mode and C2C e-commerce should be taxed, which can be carried out through withholding of the third-party payment platform.
出处
《天津商业大学学报》
2015年第4期31-36,48,共7页
Journal of Tianjin University of Commerce
